«Business Russia» and the Federal Tax Service have agreed on steps aimed at the abolition of the overlapping and non-fundamental norms of tax accounting

On the 30th of October held a joint meeting of representatives of the Ministry of Finance of the Russian Federation, the Federal Tax Service of Russia, public organization «Business Russia» and Authorized by the President of the Russian Federation for the protection of the rights of

entrepreneurs. At the joint meeting were summed up the intermediate results of the execution of the order of the President of the Russian Federation V.V. Putin «On tax accounting», given by him at the Congress of "Business Russia" in December of the last year.

Having studied the problem of convergence of the tax accounting and reporting, the parties came to a conclusion about necessity of cancellation of the parallel tax accounting and transition to the compilation of the tax reporting with the help of adjustment of accounting data. As a tool for

calculation of taxes offered Registers adjustments and calculations in accounting.

During the meeting was reached an agreement on the continuation the work on the simplification of reporting, reduction of labour intensity of its formation, the development of pre-trial procedures of mediation, as well as other issues of tax administration.

Boris Titov noted that the passing event is very important for solving the problems with the administration in our country. «The list of measures developed by the Federal Tax Service and «Business Russia» and aimed at the abolition of the tax accounting - this is not a compromise, it is the joint assessment of the reality on the abolition of tax accounting», -

considers B.Titov. In his opinion, the transition from the tax accounting to the calculation of taxes on the basis of accounting without the registers of the adjustments is impossible. «The most important thing is that register covers not 13 pages of the adjustments, as it is today, but was reduced to 1-2 pages», - said Boris Titov.

In his speech Alexander Galushka said: «Today we are summing up the interim results of the project, which started in December of last year, when at the Congress of «Business Russia» Vladimir Putin gave instructions to study the possibility of cancellation of the parallel tax accounting. The second impulse of the problem gave the Decree of the President dated may 7, 2012, which found that up to November decision on this issue should be presented. I must admit that lately there has been a marked convergence of business and the Federal Tax Service. Our position: the presumption is not parallel accounting. I am convinced, everywhere, where you

can renounce it, you must renounce. The main effect that business will receive as a result is simplification of cost accounting, reduction of administrative pressure, and thus, improvement of conditions for doing business and, hence, and the business climate».

Vice-President of «Business Russia» Alexander Osipov drew the attention that the political leadership of the country expresses the idea that decisive actions are required on the abolition of tax accounting. «In principle it is also our expectations», he said. - «It seems to me that the competence of the audience is enough to action». He offered to organize the work so that the wishes of the business and their acceptance were rational, enforce and pragmatic.

In his response, the Mikhail Mishustin thanked the business community for an interesting and productive dialogue. «For us, the simplification of the procedures - such as a pressing issue, as well as for business», - noted he. The head of the Federal Tax Service proposed to establish a new working group, which will elaborate changes in the legislation and went through all the norms of accounting and tax accounting, eliminating repetitions and non-fundamental standards in the latter.

In addition to the above issues Mikhail Mishustin announced to the assembled the imminent introduction of the personal Internet-offices for physical and legal persons, in which they will be able to interact with tax services in a convenient, transparent online mode, in particular promptly

solve issues related to illegal tax claims of the Federal Tax Service.

On the basis: http://www.deloros.ru/main.php?mid=50&doc=23613

The term of «tax accounting» was introduced by Chapter 25 of the Tax code of the Russian Federation «Tax on profit of organizations», which entered into force in the new edition of January 1, 2002. In article 313 of this Chapter of the Tax code the tax accounting is defined as the system of the synthesis of information for determining the tax base for profit tax on the basis of data from primary documents grouped in the order established by the Tax code.

Now, 10 years later, tax accounting will be cancelled. This question was discussed more than one month and caused a lot of discussions and objections.

In the proposal, which the Ministry of Finance of Russian Federation presented to the Government of the Russian Federation the other day, the measures on simplification of the procedure of reporting were presented.

One of the first of the proposed measures is the unification of certain rules for tax and accounting (accounting for depreciation, the value of inventories, expenses for voluntary and obligatory insurance, and losses from assignment of rights, for differences in income and expenditure in

foreign currency, additional expenses on loans and credits).

In addition, it was proposed to simplify the system of reporting for subjects of small entrepreneurship.

Innovations touch also individual businessmen. In accordance with the Federal law «On accounting», entering into force from January 1, 2013, they could not maintain accounting records in the case, if in accordance with the legislation about the taxes and fees they keep records of income or income and expenses and other objects of the taxation in the order

established by the legislation. Based on this norm, individual entrepreneurs who pay taxes in accordance with the General system of taxation and applying special tax modes will be exempted from accounting.